以下为句子列表:
英文: And yet, as regards the spirit, this is but a semblance.
中文: 但是,从精神方面来看,这一切都只不过是虚有其表而已。
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英文: Article 10 All citizens are equal as regards their capacity for civil rights.
中文: 第十条公民的民事权利能力一律平等。
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英文: Article 14 As regards the creation, alteration, alienation or termination of the real right of a realty, it shall go into effect since the date when it is recorded in the realty register in case the registration thereof is required by law.
中文: 第十四条不动产物权的设立、变更、转让和消灭,依照法律规定应当登记的,自记载于不动产登记簿时发生效力。
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英文: Article 24 As regards the dividends, bonuses and other equity investment gains earned outside the territory of China by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid
中文: 第二十四条居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益,外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分,可以作为该居民企业的可抵免境外所得税税额,在本法第二十三条规定的抵免限额内抵免。
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英文: Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.
中文: 第二十八条符合条件的小型微利企业,减按20%的税率征收企业所得税。
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